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Read the complete notice and annexures, identify the statutory provision and reply deadline, then answer each allegation with supporting records. For covered GST show-cause notices, the prescribed reply is FORM GST DRC-06. A reply deadline is not the same as the time allowed to appeal a later demand order.
Start by identifying what the notice requires
A portal summary alone may not contain everything you need to respond. Read the complete show-cause notice (SCN), its annexures and the transaction-level material cited by the issuing officer. Rule 142 of the CGST Rules describes an electronic DRC-01 summary accompanying covered notices; examine the underlying notice as well as that summary.
Before drafting, make a working record of:
- The notice reference number, issue date and service date.
- The statutory section and sub-section cited, including whether the notice refers to section 73, 74 or 74A.
- The financial year or tax period under examination.
- Each allegation and the facts or records said to support it.
- The proposed tax, interest and penalty, including how each amount was calculated.
- The issuing authority and the stated reply deadline and hearing details.
Use the deadline stated for the SCN and verify it against the provision and current rules applicable to that notice. Do not substitute the deadline for appealing a later demand order. If the notice cites section 74A, verify the current, notice-specific response timeline rather than borrowing a timeline for sections 73 or 74.
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Build a reply that answers each allegation
Organise the written response allegation by allegation, using the notice’s paragraph numbers or another clear reference. For each issue, state whether the allegation is admitted, disputed or partly admitted; explain the relevant facts; set out the position you rely on; and reconcile the officer’s figures against your records. If you accept part of a calculation but dispute another part, separate the two rather than giving a single unexplained total.
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Use an indexed attachment list so the officer can match each factual statement to its supporting record. Depending on the allegation, relevant records may include returns, invoices, ledgers, payment records, contracts, reconciliations or correspondence. Which records matter depends on the case; this is not a universal official checklist.
File FORM GST DRC-06 and keep proof of submission
For covered notices whose summary is uploaded electronically in DRC-01 under Rule 142, the representation is made in FORM GST DRC-06, titled “Reply to the Show Cause Notice.” The form calls for the taxpayer’s GSTIN and name, notice reference and date, financial year, written reply, uploaded-document list, personal-hearing choice and authorised-signatory verification.
- Complete the notice details. Match the notice reference, date and financial year to the documents you received.
- Enter the written response. Make it clear which allegations each section addresses; attach supporting material where needed.
- List and upload the records. Use consistent file names or index references so each attachment can be located from the reply.
- Record the hearing choice. Select Yes or No in the form; if seeking a hearing, identify the issues that need oral explanation.
- Verify and submit. Follow the filing channel and current portal instructions applicable to the notice, and submit by the applicable deadline.
- Preserve the filing record. Save the acknowledgement, the submitted form and the exact attachments filed.
The applicable filing channel and current portal directions control the submission. The form and rules establish the procedure and fields, but do not establish every current portal screen or click sequence.
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DRC-06 includes a Yes/No personal-hearing option. If you want a hearing, select the affirmative option and identify what requires oral explanation—for example, a disputed transaction reconciliation or an issue that cannot be resolved from the filed records alone. Section 75(4) of the CGST Act contains a hearing rule in its applicable statutory context; how it applies depends on the proceeding. Do not leave the form’s choice unclear.
Treat payment as a separate decision from replying
Payment does not replace the need to understand the notice, its legal basis and the consequences of the route being used. Rule 142 describes FORM GST DRC-03 for payment intimation. It also describes DRC-05, an officer’s conclusion order, for the specified section 73(8) or 74(8) payment made within 30 days after service of notice. That route is not a general settlement rule for every GST notice.
Before paying or admitting liability, confirm the governing section, amount, statutory conditions and effect in your circumstances. Keep the payment record and portal proof with the notice file.
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Know which GST form belongs to which stage
| Form | Procedural role |
|---|---|
| DRC-01 | Electronic summary of a covered show-cause notice. |
| DRC-02 | Electronic summary of a statement under provisions identified in Rule 142. |
| DRC-03 | Taxpayer’s intimation of payment in covered procedures. |
| DRC-05 | Officer’s conclusion order for the specified timely-payment route under sections 73(8) or 74(8). |
| DRC-06 | Taxpayer’s representation or reply to the show-cause notice. |
| DRC-07 | Electronic summary of the demand order and amounts payable. |
These forms reflect different steps; a demand-order summary is not the same thing as the taxpayer’s SCN reply.
If an adverse demand order follows, assess appeal separately
An appeal is a later stage, after an adjudication order—not a substitute for replying to the SCN. The GST Portal’s appeal FAQ describes filing an appeal within three months of communication of the order, with possible condonation for up to one further month for sufficient cause, and a minimum pre-deposit of 10% of the disputed tax. Those figures concern the appeal process described in that FAQ, not the SCN reply deadline. Check the current requirements and the facts applicable to the particular order before relying on them.
Keep the SCN, reply, acknowledgement, attachments, order and payment records together. If an order is issued, note its communication date and seek qualified GST advice promptly where the issue is contested, high-value or time-sensitive.
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